Judgment

R. M. SAHAI, J.:- Manufacturers of Steel ingots, out of iron and steel melting scrap with aid of electric arc furnace, challenged notices issued under Central Excises and Salt Act, 1944 for short levy on clearances of Runners and Risers and claimed that as they, too, were steel ingots or Melting Scrap they were liable to same duty as was payable on ingots, therefore, the notices issued to them were liable to be discharged.

2. Runners and Risers are solidified moulten metal in refractory channel leading to casting or ingot mould. The Tribunal (Customs Excise and Gold Control Appellate Tribunal found that since they are found in narrow channel and they are not of any predetermined size of devised for producing solidified material for any particular use they  could not be considered as ingots. They were held to be scrap. And the claim of exemption or concessional rate of duty was not accepted as it could not be extended to scrap.

3. Tariff Item No. 26 of the Schedule to the Act during relevant period read as under:

"Steel ingot including steel melting scrap."

From March, 1969 onwards various notifications were issued exempting or levying duty on concessional rate on steel ingot ma